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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Siasat Bisnis Jurnal Akuntansi & Auditing Indonesia Journal of Indonesian Economy and Business Infestasi Jurnal Ilmiah Ekonomi Islam Jurnal Ilmu dan Riset Akuntansi Journal of Accounting Science Technomedia Journal Martabe : Jurnal Pengabdian Kepada Masyarakat International Journal of Supply Chain Management Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Referensi : Jurnal Ilmu Manajemen dan Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Bisnis dan Akuntansi Jurnal Ilmiah Akuntansi dan Finansial Indonesia Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Jurnal Akuntansi Kompetif Akuntansi : Jurnal Akuntansi Integratif JAAF (Journal of Applied Accounting and Finance) International Journal of Economics Development Research (IJEDR) The Indonesian Journal of Accounting Research Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences DedikasiMU: Journal of Community Service Journal of Social Research Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Journal of Applied Business and Technology Journal Community Service Consortium ABDIMAS NUSANTARA
Nur Fadjrih Asyik
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Social Sciences Transportation

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PELATIHAN MANAJEMEN KEUANGAN KEPADA GAPOKTAN BERAS PREMIUM POJOK KULON KABUPATEN JOMBANG Syahrenny, Nenny; Asyik, Nur Fadjrih; Riharjo, Ikhsan Budi; Triyonowati, Triyonowati
Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Vol 1 No 1 (2021): Januari
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (777.897 KB) | DOI: 10.24034/kreanova.v1i1.4863

Abstract

Pemerintah Provinsi Jawa Timur membuat program hulu hilir untuk petani dalam rangka meningkatkan produktivitas pertanian. Program ini menggunakan dana dari Bank Jatim dengan bunga ringan dan Grace Period lebih lama. Gabungan Kelompok Tani (Gapoktan) Pojokkulon Ds Kesamben Kabupaten Jombang merupakan para petani yang mendapatkan bantuan program hulu hilir ini. Pihak kreditur yaitu Bank Jatim akan memerlukan informasi kinerja keuangan dari Gapoktan agar mendapatkan keyakinan bahwa Gapoktan dapat mengembalikan pinjaman sesuai dengan jadwal yang disepakati. Selama ini pihak Gapoktan belum dapat memberikan informasi keuangannya karena belum dapat menyusun Laporan Keuangan sesuai dengan SAK (Standar Akuntansi Keuangan). Oleh karena itu bersama dengan Otoritas Jasa Keuangan (OJK) mengadakan kegiatan pelatihan Manajemen Keuangan kepada Gapoktan Pojokkulon. Pelatihan dikhususkan untuk mencatat dan menyusun Laporan Keuangan sesuai dengan standar. Metode yang digunakan dalam kegiatan ini adalah survei pendahuluan, pelatihan Manajemen Keuangan, serta Implementasi dan Evaluasi. Hasil dari kegiatan pengabdian ini adalah dapat meningkatkan pengetahuan peserta pelatihan dalam mencatat transaksi keuangannya, dapat mengetahui proses menyusun Laporan Keuangan, mengetahui macam Laporan Keuangan sesuai dengan SAK EMKM (Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah) dan mengetahui perhitungan beban penjualan.   
PENGARUH KINERJA KEUANGAN TERHADAP REAKSI PASAR DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERATING Fajri, Febiyanti Nurul; asyik, nur fadjrih
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 1 No 2 (2022): Juli
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (390.519 KB) | DOI: 10.24034/jiaku.v1i2.5348

Abstract

This Research aimed to examine the effect of financial performance on the market reaction with Corporate Social Responsibility as the moderating variable. In This research used the quantitative in the property and real estate sector companies that listed on The Indonesia Stock Exchange and companies sample it was selected by the purposive sampling, that is the sample collection technique with special consideration determined by 12 companies sampled the property and real estate sector in the observation year of start 2015 until year 2020. Furthermore, the data analysis method used multiple regressions. The data in this research were processed by software SPSS 25 version. The research result showed that financial performance had a positive significant effect on the firm value and Corporate Social Responsibility was moderated by the financial performance effect on the firm value; it meant the higher the Corporate Social Responsibility value in companies would affect the financial performance on the firm value.
Penerapan Akuntansi Syariah pada Perbankan di Indonesia dan Malaysia atas Transaksi Mudharabah Suryanto, Prasetyo Dwi; Asyik, Nur Fadjrih; Wahidawati, Wahidawati
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 3 (2024): JIEI : Vol.10, No.3, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i3.14618

Abstract

This paper discusses the application of sharia accounting on mudharabah transactions in Islamic banking in Indonesia and Malaysia. Mudharabah is one of the flagship products in the Islamic banking industry in both countries. Proper implementation of accounting for mudharabah transactions is crucial to maintain transparency, accountability, and compliance with sharia principles. This study aims to analyze the application of sharia accounting on mudharabah transactions in Islamic banking in Indonesia and Malaysia. The research method used is a literature study by collecting data from various sources such as regulations, accounting standards, and related literature. The results show that there are similarities and differences in the application of sharia accounting on mudharabah transactions between Indonesia and Malaysia. The similarities include the recognition, measurement, and presentation of mudharabah transactions which are guided by the respective country's sharia accounting standards. The differences lie in the regulations, implementation practices, and disclosure of information related to mudharabah transactions in the financial statements.
Empowering the UMKM Sector in East Java through PROKESRA: A Study of Sales Growth and Labor Absorption Fance Indriyanto, Asy’arie; Ikhsan Budi, Riharjo; Lilis, Ardini; Asyik, Nur Fadjrih
Journal of Applied Business and Technology Vol. 6 No. 3 (2025): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/jabt.v6i3.219

Abstract

The Micro, Small and Medium Enterprises (MSME) sector in Indonesia supports the national economy by contributing 61% of Indonesia's Gross Domestic Product. The MSME sector also absorbs 97% of the total national workforce. The aim of the research is to examine the effect of implementing the Prosperous Credit Program (PROKESRA) on sales growth and labor absorption. This research also examines the effect of MSME sales growth on labor absorption and examines the impact of credit terms on the effect of PROKESRA policy implementation on sales growth. The type of research is quantitative. The research population was 191 MSME actors accessing credit with interest subsidies in the Regency/City areas of East Java Province. The sample of PROKESRA credit recipients with interest subsidies was 191 MSMEs. Implementation of PROKESRA has a positive effect on labor absorption. This shows that 94% of PROKESRA has been implemented. Implementation of PROKESRA has no effect on sales growth, nor does sales growth have an effect on labor absorption. This shows that PROKESRA has not been able to support optimal sales growth, which is still at 48% (<50%). Furthermore, the credit period has an impact on the positive influence of the Implementation of PROKESRA on Labor Absorption. The impact of the credit term is categorized as a Pure Moderator.
Regulations Shape Transparency, Accountability, and Managerial Traits in School Funds Dewi, Ratih Kumara; Asyik, Nur Fadjrih; Ardini, Lilis
Journal of Accounting Science Vol. 10 No. 1 (2026): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v10i1.2016

Abstract

General Background: The management of School Operational Assistance (BOS) funds by the government is an important element in maintaining the stability and quality of educational services in private vocational schools. Specific Background: The effectiveness of its management is often hampered by weak integration between managerial factors and compliance with applicable regulations. Knowledge gap: Previous studies tend to analyse the variables of transparency, accountability, and managerial characteristics separately, and there is still a gap in exploring the role of regulation as an interactive factor that moderates these relationships. Objective: This study aims to analyse the influence of transparency, accountability, and managerial characteristics on the effectiveness of BOS funds and to evaluate the moderating role of regulations. Method: This quantitative study uses a survey method on 83 respondents in Sidoarjo, which is analysed using an inferential statistical approach. Results: Transparency and regulations have a significant positive influence on the effectiveness of BOS fund management, while accountability and managerial characteristics have no influence. Regulations are proven to strengthen the relationship between transparency and management effectiveness. Novelty: Unlike previous studies that placed regulation as a driving variable, this study introduces regulation as a quasi-moderator that has a weakening effect on the relationship between transparency and the effectiveness of BOS fund management. Implications: These findings indicate that the effectiveness of BOS fund management cannot be achieved solely through quantitative strengthening of regulations, but rather requires simplification of rules to ensure that transparency remains the primary driver of performance without being hindered by administrative burdens.
Co-Authors - Soelistyo Akhmad Riduwan Ali, Mujahid Zaid Anak Agung Istri Sri Wiadnyani Andayani Andayani Ani Sumaryono, Ani Aulia Desy Windiati, Aulia Desy Azhari, Nurul Baihaqy, Ahmad Budiyanto Budiyanto Budiyanto Budiyanto Buulolo, Artinus Dewi Noor Partiningsih, Dewi Noor Dewi, Ratih Kumara Dian Agustia Dwijendra, Ida Gusti Bagus Ngurah Endra Wahyu Ningdiyah Erlina Tiara Intan Sari, Erlina Tiara Intan evelyn wijaya Evelyn Wijaya Fadrul Fadrul Fadrul Fadrul Fadrul Fadrul Fajri, Febiyanti Nurul Fance Indriyanto, Asy’arie Febriana Tansyawati, Febriana Febriansyah, Erwin Fidiana, Fidiana Frisca Rini Setiani, Frisca Rini Hanik Lailatul Kuriah, Hanik Lailatul Hardian, Ananda Putra Hellen Hellen Henrikus Herdi, Henrikus Herdirinandasari, Sherla Sherlia Hermanto, Suwardi Bambang Hilda Mala Ariani, Hilda Mala Ikhsan Budi Riharjo Indah Puji Lestari Irena Shannan Jessica KHOMSIYAH KHOMSIYAH Kiki Prasilya Putri, Kiki Prasilya Kirana, Vega Candra Kusumo, Wahyu Kencono Rukmi Hadi Lailatul Amanah, Lailatul Laka, Marta Dea Lu Mapa Wasa Langgeng Prayitno Utomo Lestari, Agustina Dwi Lidiawati, Novi Lilis Ardini Lilis, Ardini Luluk Khoiriyah Maratus Zahro Masluha, Siti Mega Maranda Suwandi Meita Wahyu Rindawati, Meita Wahyu MelaniaAmaral Belo Magno, MelaniaAmaral Belo Mildawati, Titik Mimelientesa Irman Moses Dicky Refa Saputra, Moses Dicky Refa Nauw, Ester Trivona Nidia Midiantari Ningdiyah, Endra Wahyu Norma Dwi Yustiningarti, Norma Dwi Nuning Nur Chayati, Nuning Nur Nur Laily Nurizza Arsyi Isnaini Patuh, Maswar Permana Tedjo Dwi Pamungkas S. Prasekti, Rizky Putri Pratama, Lily Nanda Priyadi, Maswar Patuh Priyono Priyono Rachmat Yusuf Kresno Wibowo respatia, wimba Rika Rahayu Rochdianingrum, Widhi Ariestianti Rosaliani Puspitasari, Rosaliani Ruticha Safitri, Ruticha Safitri, Indah Samsul Arifin Satria, Vinza Hedi Selvya Violita, Selvya Setyaningsih, Riska Dewi Silviana, Rima SOELISTYO SOELISTYO Sri Mulyati Suhartanti, Tutut Sujarwo, Rosalina Ariesta Sunaini Hayati Arsani, Sunaini Hayati Suryanto, Prasetyo Dwi Susanti Permatasari, Susanti Suwardi Bambang Suwitho, Suwitho Syahrenny, Nenny Teddy Chandra Thaharah, Nina Triyonowati, Triyonowati Ummah, Dian Nur Hanifatul Vitria Hardianti, Vitria Wahidahwati Wahidahwati Wahidawati, Wahidawati Yahya Yohaniar, Eliana Yuni Tri Lestari, Yuni Tri Zaylani, Ahmad Zummatul Atiqoh, Zummatul